The complete CPA reference
The newly updated fast-reference problem solver The Complete CPA Desk Reference-the convenient, comprehensive reference professionals have relied on for nearly fifteen years-is now updated in a new Fifth Edition to give today's busy executives and accountants the helpful information they need i...
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| Other Authors: | , |
| Format: | eBook |
| Language: | English |
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Hoboken, N.J.
John Wiley & Sons
2012
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| Edition: | [5th ed.] |
| Subjects: | |
| Online Access: | |
| Collection: | O'Reilly - Collection details see MPG.ReNa |
Table of Contents:
- Stock RetirementAppropriation of Retained Earnings (Reserve); Treasury Stock; Cost Method; Par Value Method; Quasi-Reorganization; Dividends; Stock Split; Stock Options; Debt Issued with Stock Warrants; Fractional Share Warrants; Disclosure; CHAPTER 3 Financial Statement Reporting: Statement of Cash Flows and Other Disclosures; Statement of Cash Flows; Interim Reporting; Personal Financial Statements; Incorporation of a Business; Partnerships; Bonus Method; Goodwill Method; CHAPTER 4 Accounting and Disclosures; Hierarchy of GAAP; FASB Accounting Standards Codification; Accounting Changes
- Research and Development CostsAdvertising Costs; Restructuring Charges; Other Expense Considerations; Earnings per Share; Diluted Earnings per Share; Antidilutive Securities; CHAPTER 2 Financial Statement Reporting: The Balance Sheet; Assets; Accounts Receivable; Inventory; Fixed Assets; Depreciation; Capitalized Interest; Nonmonetary Transactions; Impairment or Disposal of Long-Lived Assets; Involuntary Conversion; Asset Retirement Obligations; Disclosure; Intangibles; Financial Assets; Insurance; Liabilities; Bonds Payable; Extinguishment of Debt; Estimated Liabilities
- Includes bibliographical references and index
- Accounting for Compensated AbsencesAccounting for Special Termination Benefits to Employees; Refinancing of Short-Term Debt to Long-Term Debt; Callable Obligations by the Creditor; Disclosure of Long-Term Purchase Obligations; Exit or Disposal Activities; Fair Value Measurements; Fair Value Option for Financial Assets and Financial Liabilities; Electing the Fair Value Option; Events; Instrument Application; Balance Sheet; Statement of Cash Flows; Disclosures; Eligible Items at Effective Date; Available-for-Sale and Held-to-Maturity Securities; Stockholders' Equity; Preferred Stock
- The Complete CPA Reference; Contents; About the Authors; Acknowledgments; Introduction; PART I COMMONLY USED GENERALLY ACCEPTED ACCOUNTING PRINCIPLES; CHAPTER 1 Financial Statement Reporting: The Income Statement; Income Statement Format; Comprehensive Income; Extraordinary Items; Nonrecurring Items; Discontinued Operations; Revenue Recognition; Realization; At the Completion of Production; Requirements; During Production; Cash Basis; Recognition of Franchise Fee Revenue by the Franchisor; Other Revenue Considerations; Multiple Deliverables; Software Revenue Recognition
- Change in Accounting PrincipleChange in Accounting Estimate; Change in Reporting Entity; Correction of an Error; Prior-Period Adjustments; Disclosure of Accounting Policies; Development-Stage Companies; Troubled Debt Restructuring; Debtor; Creditor; Segmental Reporting; Imputing Interest on Notes; Accounting for Futures Contracts; Oil- and Gas-Producing Companies; CHAPTER 5 Key Financial Accounting Areas; Consolidations; Noncontrolling Interests in Consolidated Financial Statements; Business Combinations; Investments in Securities; Stock Investments; Market Value Adjusted; Equity Method